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Journals / Muhasebe ve Denetime Bakış / 2024 / Cilt: 24 Sayı: 73

DETERMINING THE PROBLEMS FACED BY INDEPENDENT AUDITORS WHEN APPLYING AUDITING STANDARDS: A FIELD STUDY

BAĞIMSIZ DENETÇİLERİN DENETİM STANDARTLARINI UYGULARKEN KARŞILAŞTIKLARI SORUNLARIN TESPİT EDİLMESİ: BİR ALAN ARAŞTIRMASI

Erhan Polat(MARDİN ARTUKLU ÜNİVERSİTESİ)0000-0002-1478-637X
Nazan Güngör Karyağdı(Bitlis Eren Üniversitesi)0000-0003-3938-4147
Ebru Yay Özer(MARDİN ARTUKLU ÜNİVERSİTESİ)0000-0002-3713-1667
Pages
43–60
Publication Date
2024-09-10
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Accordingly, it is assumed that as the knowledge level of the auditors increases, the attitude will increase and the problems encountered will decrease.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The ability of countries to adapt to constantly developing and changing market volumes and increasing competition conditions has made the implementation and auditing of standards important for all businesses and parties interested in auditing.
📊
Key Findings & Data:Depending on this obligation, businesses have taken initiatives to adopt and implement both accounting and auditing standards.
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Conclusion & Impact:Accordingly, it is assumed that as the knowledge level of the auditors increases, the attitude will increase and the problems encountered will decrease.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Standart · Denetim · Denetim Standartları

Abstract

The ability of countries to adapt to constantly developing and changing market volumes and increasing competition conditions has made the implementation and auditing of standards important for all businesses and parties interested in auditing. Depending on this obligation, businesses have taken initiatives to adopt and implement both accounting and auditing standards. In this context, studies have started to be carried out by authorized institutions/organizations within the scope of the use and harmonization of standards, taking into account international developments. However, the use of standards sometimes causes some problems for auditors and enterprises undertaking audit work, and these problems negatively affect the reporting process of enterprises. In this study, it is aimed to determine the relationships between the knowledge level of auditors, auditors’ attitudes towards standards and the problems encountered while applying auditing standards. As a result of the research, a relationship was found between the knowledge level of auditors, auditors’ attitudes and problems encountered in auditing. Accordingly, it is assumed that as the knowledge level of the auditors increases, the attitude will increase and the problems encountered will decrease.

Özet

Ülkelerin sürekli gelişen ve değişen pazar hacimleri ve buna bağı olarak artan rekabet koşullarına uyum sağlayabilmeleri standartların uygulanması ve denetimini bütün işletmeler ve denetimle ilgilenen taraflar için önemli hale getirmiştir. Bu zorunluluğa bağlı olarak işletmeler gerek muhasebe gerekse de denetim standartlarının benimsenmesi ve uygulanması noktasında girişimlerde bulunmuşlardır. Bu kapsamda, uluslararası gelişmeler dikkate alınarak standartların kullanılması ve uyumlaştırılması kapsamında yetkili kurum/kuruluşlar tarafından çalışmalar yapılmaya başlanmıştır. Ancak standartların kullanılması zaman zaman denetim işini üstlenen denetçilerin ve işletmelerin bazı sorunlarla karşı karşıya getirmekte; bu sorunlar ise işletmelerin raporlama sürecini olumsuz etkilemektedir. Bu çalışmada denetçilerin bilgi düzeyi, denetçilerin standartlara ilişkin tutumu ile denetim standartlarını uygularken karşılaştıkları sorunlar arasındaki ilişkiler tespit edilmesi amaçlanmıştır. Araştırma sonucunda denetçilerin bilgi düzeyi ile denetçilerin tutumları ve denetimde karşılaşılan sorunlar arasında ilişki tespit edilmiştir. Buna göre denetçilerin bilgi düzeyi arttıkça, tutumun arttığı ve karşılaşılan sorunların azalacağı varsayılmaktadır.

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Cite This Article

Polat, E., Karyağdı, N. G., Özer, E. Y., *, E. P. (2024). DETERMINING THE PROBLEMS FACED BY INDEPENDENT AUDITORS WHEN APPLYING AUDITING STANDARDS: A FIELD STUDY. Muhasebe ve Denetime Bakış, Cilt: 24 Sayı: 73, 43–60. https://doi.org/10.55322/mdbakis.1473411

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